APPENDIX BSOURCES OF INDUSTRY AVERAGES

One of the better sources of industry averages is the trade association for the type of business. Look in your public library for a directory such as Gale’s Encyclopedia of Associations, which is a comprehensive list of trade associations with addresses; then contact the appropriate association.

Various publishers also compile and produce annual statistics on many lines of business. Among the most complete and widely used, which are probably in your public library, are Annual Statement Studies, Robert Morris Associates; Industry Norms and Key Business Ratios, Dun & Bradstreet; and the Almanac of Business and Industrial Ratios, Aspen Publishers.

Whatever source you use, please read the section that explains ...

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